The Finance Act 2025 has amended the Tax Procedures Act and extended the taxman’s scope beyond resident taxpayers.

As Large Language Models (LLMs) are widely used for tasks like document summarization, legal analysis, and medical history evaluation, it is crucial to recognize the limitations of these models. While ...

ITAT Mumbai held that set off of loss of Permanent Establishment [PE] against the interest income received from External Commercial Borrowing, on which benefit of concessional rate tax availed, is ...